Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.204 - DISTRIBUTOR'S RECORDS
Current through Register Vol. 18, September 20, 2024
(1) Every distributor importing, manufacturing, refining, dealing in, transporting, or storing fuel in this state must maintain and keep records, receipts, invoices, including electronic format data, and other pertinent papers the department requires. Every distributor must provide for a period of three years the following:
(2) Every refinery and terminal in the state must submit to the department monthly a copy of each bill of lading issued at the time of withdrawal, or the terminal operator report, upon request. The department may waive the hard copy in lieu of electronic filing format.
AUTH: 15-70-104, 15-70-115, MCA; IMP: 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-411, MCA